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2018 (9) TMI 686

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..... Regime - Held that:- There is no dispute to the fact that the petitioner is a registered dealer previously under the Tamil Nadu Value Added Tax Act, 2006 and Central Sales Tax Act, 1956. However, after introduction of GST and during the process of migration into CGST, it appears that some mistake or short fall of information has crept in and that the petitioner did not make any efforts to rectify .....

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..... This writ petition has been filed to call for the records and quash the impugned communication of the second respondent dated 09.02.2018 and to direct the first and second respondents herein to permanently register the petitioner under the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Act, 2017. 2. The petitioner claims to be a manufacturer and reseller of gra .....

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..... this Court on 10.04.2018, also by granting an interim order that no action shall be initiated against the petitioner, by treating them as an unregistered dealer. Thereafter, the matter was adjourned on several occasions and finally posted today for further hearing. 3. The learned Government Advocate (Tax) for the respondents 1 and 3 produced a copy of the communication dated 31.07.2018 issued .....

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..... considered by the said Nodal Officer, provided, such application is filed on or before 31.08.2018. 4. The learned counsel for the petitioner submitted that such application will be filed with necessary details before the concerned Nodal Officer, by tomorrow (i.e. 08.08.2018) itself. He further prayed that such Nodal Officer may be directed to consider such application and pass appropriate orde .....

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..... petition is disposed of, in the following terms: (a) The petitioner is directed to make an application with necessary details before the concerned Nodal Officer on or before 10.08.2018. (b) On receipt of such application with necessary details, such Nodal Officer shall pass appropriate orders within a period of three weeks, thereafter. (c) Since this Court has granted interim protection t .....

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